Electronic Funds Transfer (EFT)

The Department reviews tax payment history annually and advises those taxpayers who are required to remit payments by electronic funds transfer (EFT). Taxpayers consistently remitting $20,000 or more per month in sales and use tax or utility and liquor sales and use tax are required to remit their payment by EFT when instructed to do so by the Department.

Sales and use taxpayers may also pay online by bank draft or credit card in lieu of making EFT payments, but must first enroll by completing Form NC-592, Electronic Filing Registration - Sales and Use Tax. Taxpayers who remit payments electronically are also required to file returns, including any schedules by the filing due date, by using the Online File and Pay (OFP) system.